https://www.taxtmi.com/highlights?id=61150 Claim of balance additional depreciation on the assets which were put to use in earlier year - Number of days asset put to use - whether machinery is put to use for less than 180 days ? - The very objective of insertion of a new proviso to section 32(1) is that to remove discrimination and therefore it can be safely said that the same is just a curative amendment. Even there is no provision u/s. 32(1) prohibiting the balance additional depreciation in the succeeding year. - AT en-us Mon, 27 Dec 2021 06:37:07 +0530 Mon, 27 Dec 2021 06:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61150 Claim of balance additional depreciation on the assets which were put to use in earlier year - Number of days asset put to use - whether machinery is put to use for less than 180 days ? - The very objective of insertion of a new proviso to section 32(1) is that to remove discrimination and therefore it can be safely said that the same is just a curative amendment. Even there is no provision u/s. 32(1) prohibiting the balance additional depreciation in the succeeding year. - AT Highlights Income Tax Mon, 27 Dec 2021 06:37:07 +0530 https://www.taxtmi.com/highlights?id=61150